Revenue eBrief No. 005/22 – Charitable Tax Exemption

Revenue eBrief No. 005/22

18 January 2022

Charitable Tax Exemption

Tax and Duty Manual Part 07-01-06, concerning the Charitable Tax Exemption, has been updated in paragraph 7 to reflect the amendment in Finance Act 2021 which provides that the Charitable Donation Scheme can be availed of by eligible charities that have amalgamated or re-organised and have previously been granted exemption, hold Revenue authorisation and have met all conditions prior to restructuring for a period of at least two years.

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